2026 West Virginia Landlord Tax Guide

A practical West Virginia landlord tax guide covering federal Schedule E workflow and seven state compliance lanes including nonresident withholding and STR tax controls.

Disclaimer: This guide is for informational purposes only. Consult a tax professional for advice specific to your situation.

2026 West Virginia Landlord Tax Guide (Preview)

Overview

West Virginia landlord tax filing is a lane problem, not a single return problem. Most owners need federal Schedule E plus a West Virginia IT-140 workflow. Depending on facts, you may also need estimated tax, STR tax lanes, property-tax appeal steps, and nonresident sale withholding handling.

IT-140 packet (2025 PDF) · IT-140ES instructions · Hotel Occupancy Tax · TSD-389

Table of Contents

  1. Disclaimer
  2. Overview
  3. Income reporting
  4. Deductible expenses
  5. Depreciation
  6. Key deadlines
  7. Common mistakes
  8. West Virginia-specific rules
  9. Worked examples
  10. Resources

Income reporting

Federal lane first

Close Schedule E and depreciation support before state work. Federal records drive your state/local lane decisions.

IRS Pub 527 · Schedule E instructions

West Virginia PIT and nonresident lane

Use the filing-year IT-140 packet as controlling authority. For nonresident WV-source issues, anchor analysis to statute §11-21-32 plus filing-year instructions.

W. Va. Code §11-21-32

The full guide covers IT-140ES estimated tax workflow, STR sales/use + hotel occupancy lane, property tax + appeals, and nonresident sale-year withholding (TSD-389 + §11-21-71B).
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